SEC Comment Letter for Chewy, Inc. (CHWY) (CIK 0001766502) (CHWY) — Jun 6, 2019
Chewy, Inc. (CHWY) (CIK 0001766502)
Date: June 6, 2019 · CIK: 0001766502 · Accession: 0000000000-19-009489
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-231095
Letter
June 5, 2019 Sumit Singh CEO Chewy, Inc. 1855 Griffin Road, Suite B-428 Dania Beach, Florida 33004 Re:Chewy, Inc. Registration Statement on Form S-1 Amendment No. 2 Filed May 30, 2019 Amendment No. 3 Filed June 3, 2019 File No. 333-231095 Dear Mr. Singh: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our [Month day, year] letter. Form S-1/A filed June 3, 2019 Intercompany Loan Agreements, page 79 1.We note the expanded disclosure in this section. Please tell us what consideration you gave to including disclosure about this agreement in your Certain Relationships and Related Party Transactions section and to including it as an exhibit. See Items 404 and 601(b)(10) of Regulation S-K. Notes to Consolidated Financial Statements, page F-8 2.Please tell us your consideration of providing the product group disclosures required by ASC 280-50-40; for example, revenues might be disaggregated for consumables, premium
FirstName LastNameSumit Singh Comapany NameChewy, Inc. June 5, 2019 Page 2 FirstName LastName Sumit Singh Chewy, Inc. June 5, 2019 Page 2 consumables, supplies and pharmacy items or on some other basis. You may contact Tatanisha Meadows at 202-551-3322 or Robyn Manuel at 202-551- 3823 if you have questions regarding comments on the financial statements and related matters. Please contact Charles Guidry at 202-551-3621 or Mara Ransom at 202-551-3264 with any other questions. Sincerely, Division of Corporation Finance Office of Consumer Products
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June 5, 2019
Sumit Singh
CEO
Chewy, Inc.
1855 Griffin Road, Suite B-428
Dania Beach, Florida 33004
Re:Chewy, Inc.
Registration Statement on Form S-1
Amendment No. 2 Filed May 30, 2019
Amendment No. 3 Filed June 3, 2019
File No. 333-231095
Dear Mr. Singh:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our [Month day, year] letter.
Form S-1/A filed June 3, 2019
Intercompany Loan Agreements, page 79
1.We note the expanded disclosure in this section. Please tell us what consideration you
gave to including disclosure about this agreement in your Certain Relationships and
Related Party Transactions section and to including it as an exhibit. See Items 404 and
601(b)(10) of Regulation S-K.
Notes to Consolidated Financial Statements, page F-8
2.Please tell us your consideration of providing the product group disclosures required by
ASC 280-50-40; for example, revenues might be disaggregated for consumables, premium
FirstName LastNameSumit Singh
Comapany NameChewy, Inc.
June 5, 2019 Page 2
FirstName LastName
Sumit Singh
Chewy, Inc.
June 5, 2019
Page 2
consumables, supplies and pharmacy items or on some other basis.
You may contact Tatanisha Meadows at 202-551-3322 or Robyn Manuel at 202-551-
3823 if you have questions regarding comments on the financial statements and related
matters. Please contact Charles Guidry at 202-551-3621 or Mara Ransom at 202-551-3264 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Consumer Products